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Withholding Rules for Non-Employee Directors

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Employees who participate in a NQDCP get the benefit of the "special timing" rule in Code Section 3121. My reading of the rules for non-employees/directors is that they do not get the benefit of the "special timing rule" and Social Security/SECA taxes are due at the time payments are made from the plan, regardless of when services are performed. Does anyone agree/disagree?


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